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EXISTING FIXED ASSET

Statistics Directorate    
French Equivalent: Actif fixe existant

Definition:
An existing fixed asset is one which has already been acquired by at least one resident user, or produced on own account, and whose value has, therefore, already been included in the gross fixed capital formation of at least one user at some earlier point in time in the current or some previous accounting period.

Source Publication:
SNA 10.39.

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Wednesday, December 21, 2005